C-185 de 1997
The official text of this ruling is in Spanish and is shown as published by the Colombian authorities.
Reporting justice José Gregorio Hernández Galindo
✓Claimant Ignacio Sanin Bernal
Topics and subtopics of the ruling
✓What the ruling decides and analyzes, as indexed by the Court's case-law reporter's office. Each topic links to every decision that addresses it.
- Facultad legislativa
- Efecto inmediato cuando beneficia al contribuyente
- No pago de tributo derogado
- Derogación de contribución especial
What it decided
Holdings on Ley 223/95. Hard data, verified against the operative part — citable.
Operative part (Resuelve)
✓Verbatim text of the decision, as it appears in the ruling. It complements the structured holdings above.
- en nombre del pueblo y por mandato de la Constitución,
- RESUELVE:
- En los términos de esta Sentencia, DECLÁRANSE EXEQUIBLES los apartes acusados del artículo 285 de la Ley 223 de 1995.
The bench that decided
We distinguish who appears in the ruling (signature, vote or concurrence) from who probably sat on the Court on that date. The difference is shown by color and shape.
How it connects
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The indexed topics and subtopics of this decision are above, in Topics and subtopics of the ruling.